JEFMS Journal

¹Annaria Magdalena M, ²Bintang Sahala Marpaung, ³Sonia Leriyanti

^1,2,3 Institute of Business and Informatics Kesatuan

¹Ni Wayan Sri Aryani, ²Sherlinda Octa Yuniarsa

¹Faculty of Engineering, University of Udayana, Bali Province

²Faculty of Economic and Business, University of Brawijaya

¹Erni Febriani, ²Rindu Rika Gamayuni,³ Usep Syaipudin

^1,2,3Faculty of Economics and Business, University of Lampung, Indonesia

¹Ardisa Pramudita, ²Rilla Gantino

^1,2Faculty of Economics and Business,Esa Unggul University, Jakarta

¹Tri Novi Handono, ²Suharto, ³Yayuk Ngesti Rahayu

¹Master of management student, postgraduate of Wisnuwardhana University Malang

^2,3 Master of Management, Postgraduate Wisnuwardhana University Malang

Ali Abdulmunem Mahdi Alrikabi

Lecturer / Faculty of Management and Economics/ Wasit University/ Al-Rabee St., 52001 Al Kut, Iraq

¹Husna Amalia,²Vivin Maharani Ekowati

^1,2Master of Islamic Economics Postgraduate Program, State Islamic University of Maulana Malik Ibrahim, Malang, Indonesia

¹Lorena Fernández Cervantes,²Rosa Cortés Aguirre, ³José Luis Moreno Rivera,⁴Elizabeth Montiel Huerta, ⁵Alejandra Torres Lopez

^1,2,3,4,5Tecnológico Nacional de México (TecNM)/ Instituto Tecnológico de Apizaco (ITA)

¹Cecep Pahrudin,²Sarfilianty Anggiani, ³Robert Kristaung,⁴Farida Jasfar, ⁵Willy Arafah

^1,2,3,4,5University of Trisakti, Jakarta

¹Aang Gunawan,²Farida Jasfar, ³Hamdy Hady,⁴Willy Arafah

^1,2,3,4University of Trisakti, Jakarta

¹AVirna Sulfitri,²Cecilia Rooschella, ³May Syarah

¹Hamidah Hendrarini,²Teguh Soedarto, ³Risqi Firdaus Setiawan

^1,2Magister Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran” Jawa Timur

³Agribusiness Study Program, Faculty of Agriculture, UPN “Veteran” Jawa Timur

¹Dewi Rina Setyawati,²Wahyu Widarjo

^1,2Universitas Sebelas Maret & Jl. Ir. Sutami No. 36, Kentingan, jebres, Surakarta, Indonesia

¹Novita Rusdiana,²Dr. Tri Andjarwati,³Dr. Nanis Susanti

^1,2,3Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Vian Ahmad Saputra,²Dr. Siti Mujanah,³Dr. I Dewa Ketut Raka Ardiana

^1,2,3Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Febrisi Dwita,²Dian Sudiantini,³Leony Agustine, ⁴Yeni Sedyoningsih⁵Khieng Channa

^1,4Management of Administration, Bina Insani University

²Ecomonic and Business, Bhayangkara University of Jakarta

³Faculty of Agriculture, Tanjungpura University

⁴Management Science, Universitas Negeri Jakarta

⁵Management, National Polytechnic Institute of Cambodia

¹Anisa Yusuf,²Tri Ratnawati,³Ida Ayu Sri Brahmayanti

^1,2,3Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya

¹Naya Nurulita,²Siswanto,³Vivin Maharani Ekowati

^1,2,3Master of Sharia Economics Islamic University of Maulana Malik Ibrahim Malang, Indonesia

¹Rusfian Effendi,²Akhmad Fauzi,³Hesty Prima Rini

^1,2,3The University of Pembangunan Nasional Veteran Jawa Timur Indonesia

¹Erni Suci Budi Rahayu,²Abdul Malik Kumar

^1,2University of Merdeka Malang, Indonesia

Nguyen Thi Loan

PhD, Hong Duc University, No. 565 Quang Trung, Dong Ve, Thanh Hoa, Vietnam, Orcid ID: 0000-0002-2908-0193

¹Andhika Pramusinta,²Y. Anni aryani

^1,2Jl. lr. sutami No 36, Kentingan, Kec. jebres, kota Surakarta, Jawa Tengah 57126, Sebelas Maret university

¹Thamrin Abduh, ²Hasanuddin Remmang, ³Palipada Palisuri,⁴Abdul Karim

^1,2,3,4Department of Management, Faculty of Economic and Business Universitas Bosowa, South Sulawesi, Indonesia

¹St. Sukmawati S., ²I Wayan Sudiana, ³I Gusti Lanang Putra, ⁴Gede Suardana

¹Faculty of Economic and Business, Indonesian Muslim University, Indonesia

²Faculty of Business and Tourism Economics, University Hindu Indonesia

³Faculty of Economic and Business, Warmadewa University

⁴Management Study Program, Faculty of Economics, Panji Sakti University, Singaraja, Bali, Indonesia

¹Erfiani Septia Wardani, ²Nekky Rahmiyati,³ Hwihanus

^1,2,3Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Radouane LAKIR, ²Zerouali Mohamed Amine

¹Professor, ENSA Berrechid

²Doctoral student, FSJES SETTAT

¹TItik Taufikurohmah, ²Nuzzila Rizki Fidarina

¹S1 Chemistry, Faculty Of Mathematics And Science, Surabaya State University

²S2 Magister Management, Faculty of Business and Economic, Airlangga University

¹Resti Diastanova , ²Bambang S. Marsoem

¹Postgraduate Student in the Master of Management at Mercu Buana University, Jakarta, Indonesia

²Lecturer in the Master of Management Program, at Mercu Buana University, Jakarta, Indonesia

¹Adetiya Firmanzah , ² Bambang Santoso Marsoem

^1,2 Mercu Buana University, Jakarta, Indonesia

¹Dr. M.A.Sikandar , ²Azhar Mustafa Ansari

¹ Associate Professor, Department of Management and Commerce, Maulana Azad National Urdu University, Hyderabad (India)

² Junior Research Fellow, Department of Management and Commerce, Maulana Azad National Urdu University, Hyderabad, (India)

Siti Rochaeni

Faculty of Science and Technology, State Islamic University Syarif Hidayatullah Jakarta

¹Rizal Mahendra, ² Mulyanto Nugroho ,³Ulfi Pristiana

^1,2,3 Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Loveline Ifeanyi Nebo, ²Charles Chukwunwike Egolum,³ Fidelis Ifeanyi Emoh

¹ Department of Estate Management, Caritas University, Amorji-Nike, Enugu, Nigeria

^2,3 Department of Estate Management, Nnamdi Azikiwe University Awka, Anambra, Nigeria

¹Achmad Zakki Nur, ²Abdul Halim

^1,2 Postgraduate Program, Master of Accounting, Gajayana University, Malang, Indonesia

¹Kamillaeni Jamillah,²Sri Wahyu Lelly Hana Setyanti,³Ana Mufidah

^1,2,3University of Jember, Jember, Indonesia

¹Khusna Amalah,²Slamet Riyadi,³I Dewa Ketut Raka Ardiana

^1,2,3Faculty of Economic and Bussiness, Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Ngesti Andik Rimbawanto,²Dwi Nanda Patria,³B. Medina Nilasari,⁴M. Nisfiannoor,
⁵Febrisi Dwita

^1,2,3,4Faculty of Business and Economics Universitas Trisakti, Indonesia

⁵Faculty of Business and Economics Universitas Bina Insani

¹Jeff Chimwemwe Sakala,²Chrine Hapompwe

^1,2Graduate School of Business: The University of Zambia

¹Faith Banda,²Chrine Hapompwe

^1,2Graduate School of Business: The University of Zambia

¹I Nyoman Sunarta,²Partiwi Dwi Astuti

¹Department of Accounting, Faculty of Economics and Business, Universitas Pendidikan Nasional, Denpasar, Indonesia

²Department of Accounting, Faculty of Economics and Business, Universitas Warmadewa, Denpasar, Indonesia

¹Cynthia Chivwindi,²Chrine Hapompwe,³Nzovwa Banda

^1,2Graduate School of Business: The University of Zambia

³Postgraduate Studies: University of Lusaka

Mohammed Abdulkarrem kamil shibeb

¹Lis Sintha Oppusunggu,²Lela Nurlaela Wati,³Heri Ispriyahadi

¹Universitas Kristen Indonesia

^2,3Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta

¹Lilia Dvořáková,²Jiří Vacek

¹University of West Bohemia, Faculty of Economics, Department of Finance and Accounting

²University of West Bohemia, Faculty of Economics, Department of Business Administration and Management

Nirwana

University of Merdeka Malang, Indonesia

¹Abdul Malik Kumar,²Grahita Chandrarin,³Harmono

^1,2,3Faculty of Economics and Business University of Merdeka Malang, Indonesia

¹Alifia Daariy,²Said Djamaluddin,³Agus Herta Sumarto

^1,2,3Universitas Mercu Buana, Jakarta, Indonesia

¹Bayu Candra Pamungkas,²Ida Aju Brahmasari,³Ida Aju Brahma Ratih

^1,2,3Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Fatima Elmorabit,²Sajjad Zaheer,³Mohamed Boussetta,⁴Fatima Zahra Achour

^1,3Faculty of Legal, Economic and Social Sciences Agdal, Mohamed V University, Rabat, Morocco

²Economist, Central Bank of Pakistan, Karachi, Pakistan

⁴Faculty of Legal, Economic and Social Sciences, Ibn Tofail University, Kénitra, Morocco

¹Alfatih.S.Manggabarani,²Faisal Marxuki,³Munasiron Miftah,⁴Siti Hidayati

^1,2,3,4Universitas Pembangunan Nasional Veteran Jakarta

¹Albert Irawan,²Lodovicus Lasdi

^1,2Student of Master Accounting Department, Widya Mandala University, Surabaya

¹Selly Hanifiah,²Saring Suhendro,³Liza Alvia

^1,2,3Faculty of Economics and Bussiness, University of Lampung, Soemantri Brojonegoro, Number 1
Bandar Lampung 35141 Lampung Indonesia

¹Elnissy Desiana Benu,²Anggraeni Purwatiningsih,³Adi Suprayitno

^1,2,3University of Merdeka Malang, Indonesia

¹Ananda Ardiansyah,²Listyowati,³Parawiyati

^1,2,3Faculty of Economics and Business University of Merdeka Malang, Indonesia

¹Syanindita Prameswari,²Mulyanto Nugroho,³Ulfi Pristiana

^1,2,3Faculty of Economic and Bussiness, Universitas 17 Agustus 1945 Surabaya, Indonesia

¹Stephen Rafael U. Marasigan, ²Jasper F. Navarro, ³Patricia M. Palanca, ⁴Earl E. Pantoja

^1,2,3,4University of Santo Tomas, College of Commerce and Business Administration 1008 España Blvd, Sampaloc, Manila, Metro Manila, Philippines

¹Eleaner, ²Ronald, ³Amelia

^1,2,3Pelita Harapan University, Surabaya Campus

¹Mohamed Hamza Ghaouri,²Salina Kassim,³Habeebullah Zakariyah,⁴Anwar Hasan Abdullah Othman

^1,2,3,4Institute of Islamic Banking and Finance, International Islamic University Malaysia, Kuala Lumpur,Malaysia